Following the failure of Teresa May to win a majority at the election there is a lack of clarity as to which of the changes to the tax system will go ahead. Will there now be pressure to increase the tax on higher earners by either not increasing the higher rate threshold or otherwise changing the system to get a bit more tax out of higher earners? Will the reduction in the tax-free dividend allowance from £5,000 to £2,000 be re-introduced having been hastily withdrawn?